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2001 (5) TMI 138 - AT - Income TaxExtract: .......ted that in view of the order of the Tribunal, B-Bench, Calcutta dt. 8th Nov., 2000 in ITA No. 769/Cal/96 in the assessee s appeal for the asst. yr. 1992-93, the aforesaid grounds have become infructuous. Hence, these grounds are being dismissed. 11. In the result, the appeal filed by the assessee is partially allowed to the above-mentioned extent.
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